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V1470-20 ·19 May 2020 ·consulta-vinculante Medium impact
Tax

Cider deliveries under suspensive arrangements are subject to VAT but exempt due to warehousing regimes

A company has requested clarification on whether cider purchases under suspensive arrangements are subject to VAT and how they should be declared. The DGT has ruled that while these operations are subject to VAT, they are exempt under warehousing regimes, and that the conclusion of the regime triggers an accrual similar to an import.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for cider subject to suspensive arrangements, confirming that while the transactions are technically subject to VAT, they benefit from exemptions under warehousing regimes, though the finalisation of such arrangements is treated as an import for tax purposes.

Lifecycle

2020-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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